{"id":1564,"date":"2023-03-06T18:42:16","date_gmt":"2023-03-06T18:42:16","guid":{"rendered":"https:\/\/fernandez-espino.com\/?post_type=project&#038;p=1564"},"modified":"2023-11-09T22:02:35","modified_gmt":"2023-11-09T22:02:35","slug":"emma-irais-palomino-moreno","status":"publish","type":"project","link":"https:\/\/fernandez-espino.com\/esp\/team\/emma-irais-palomino-moreno\/","title":{"rendered":"Emma Ira\u00eds Palomino Moreno"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;Hero&#8221; _builder_version=&#8221;4.19.4&#8243; custom_padding=&#8221;0px|0px|0px|0px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;3_5,2_5&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; make_equal=&#8221;on&#8221; module_class=&#8221; et_pb_row_fullwidth&#8221; _builder_version=&#8221;4.20.0&#8243; background_color=&#8221;#14315D&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_direction=&#8221;150deg&#8221; background_color_gradient_stops=&#8221;#14315d 0%|#081631 100%&#8221; background_color_gradient_start=&#8221;#14315d&#8221; background_color_gradient_end=&#8221;#081631&#8243; background_enable_image=&#8221;off&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; width_tablet=&#8221;100%&#8221; width_phone=&#8221;&#8221; width_last_edited=&#8221;on|desktop&#8221; max_width=&#8221;100%&#8221; max_width_tablet=&#8221;100%&#8221; max_width_phone=&#8221;&#8221; max_width_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;0px||0px|&#8221; animation_direction=&#8221;top&#8221; make_fullwidth=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;3_5&#8243; _builder_version=&#8221;4.19.4&#8243; background_color=&#8221;#EFEFEF&#8221; custom_padding=&#8221;10%|8%|10%|8%&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;ivypresto-h-r-ital||||||||&#8221; text_text_color=&#8221;#14315D&#8221; text_font_size=&#8221;46px&#8221; custom_margin=&#8221;||25px||false|false&#8221; text_font_size_tablet=&#8221;40px&#8221; text_font_size_phone=&#8221;30px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span style=\"font-weight: 400;\">Emma Ira\u00eds Palomino Moreno<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;sequel-sans-body-r||||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;32px&#8221; text_letter_spacing=&#8221;-1px&#8221; custom_margin=&#8221;||50px||false|false&#8221; text_font_size_tablet=&#8221;40px&#8221; text_font_size_phone=&#8221;30px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Associate<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;sequel-sans-body-r||||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;24px&#8221; text_letter_spacing=&#8221;-1px&#8221; text_line_height=&#8221;0.6em&#8221; custom_margin=&#8221;||15px||false|false&#8221; text_font_size_tablet=&#8221;40px&#8221; text_font_size_phone=&#8221;30px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"mailto:epalomino@fernandezespino.com\"><span style=\"font-weight: 400;\"><span style=\"color: #14315d;\">epalomino@fernandezespino.com<\/span><\/span><\/a><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+52 656 688 75 00<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||||||&#8221; text_text_color=&#8221;#081631&#8243; text_font_size=&#8221;17px&#8221; text_line_height=&#8221;1.4em&#8221; header_font=&#8221;sf-pro-medium||||||||&#8221; header_text_color=&#8221;#454C5C&#8221; header_letter_spacing=&#8221;-1px&#8221; header_line_height=&#8221;1.7em&#8221; header_2_font=&#8221;sf-pro-medium||||||||&#8221; header_2_text_color=&#8221;#454C5C&#8221; header_2_font_size=&#8221;23px&#8221; header_2_letter_spacing=&#8221;-1px&#8221; header_5_font=&#8221;|600|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; text_orientation=&#8221;justified&#8221; custom_margin=&#8221;40px||||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; text_font_size_tablet=&#8221;17px&#8221; text_font_size_phone=&#8221;16px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;25px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; header_2_text_color_tablet=&#8221;#454C5C&#8221; header_2_text_color_phone=&#8221;#454C5C&#8221; header_2_text_color_last_edited=&#8221;on|phone&#8221; header_2_font_size_tablet=&#8221;23px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span style=\"font-weight: 400;\">Emma is a member of our tax litigation team, she has more than 10 years of experience handling tax matters, where she has participated in a wide range of state and federal tax audits for both business and individuals. As a former collaborator of two of the <\/span><i><span style=\"font-weight: 400;\">Big Four<\/span><\/i><span style=\"font-weight: 400;\">, Emma has considerable experience in working and dealing with the tax authorities and judges of the tax courts at the federal level, which she uses to design actions that allow an optimal result in tax lawsuits at different stages, from audits to nullity lawsuits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>Emma worked as a public defender in the Taxpayers\u2019 Defense Agency (<i>Procuradur\u00eda de la Defensa del Contribuyente <\/i>&#8211; PRODECON) during three years, where she gained considerable experience assisting taxpayers in a variety of legal proceedings before the various tax authorities and agencies, including tax audits, and matters related to income tax and VAT, customs, as well as tax compliance.<\/span><span style=\"font-weight: 400;\"><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: justify;\">Education<\/h2>\n<p><span style=\"font-weight: 400;\">Master in Tax Law, Universidad Aut\u00f3noma de Ciudad Ju\u00e1rez (UACJ), Ciudad Ju\u00e1rez, Chihuahua, M\u00e9xico, 2019.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Law Degree (J.D. equivalent), Universidad Aut\u00f3noma de Ciudad Ju\u00e1rez (UACJ), Ciudad Ju\u00e1rez, Chihuahua, M\u00e9xico, 2012.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: justify;\">Languages<\/h2>\n<p><span style=\"font-weight: 400;\"> Spanish<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;2_5&#8243; 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fullwidth=&#8221;on&#8221; disabled_on=&#8221;off|on|on&#8221; _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_fullwidth_image src=&#8221;http:\/\/fernandez-espino.com\/wp-content\/uploads\/2023\/03\/Emma_Profile.png&#8221; title_text=&#8221;Emma_Profile&#8221; _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_fullwidth_image][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; disabled_on=&#8221;off|off|on&#8221; admin_label=&#8221;Hero&#8221; _builder_version=&#8221;4.19.4&#8243; custom_padding=&#8221;0px|0px|0px|0px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;1&#8243; make_equal=&#8221;on&#8221; module_class=&#8221; et_pb_row_fullwidth&#8221; _builder_version=&#8221;4.19.4&#8243; background_color=&#8221;#14315D&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_direction=&#8221;150deg&#8221; background_color_gradient_stops=&#8221;#14315d 0%|#081631 100%&#8221; background_color_gradient_start=&#8221;#14315d&#8221; background_color_gradient_end=&#8221;#081631&#8243; background_enable_image=&#8221;off&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; width=&#8221;100%&#8221; width_tablet=&#8221;100%&#8221; width_phone=&#8221;&#8221; width_last_edited=&#8221;on|desktop&#8221; max_width=&#8221;100%&#8221; max_width_tablet=&#8221;100%&#8221; max_width_phone=&#8221;&#8221; max_width_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;0px||0px|&#8221; animation_direction=&#8221;top&#8221; make_fullwidth=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.4&#8243; background_color=&#8221;#EFEFEF&#8221; custom_padding=&#8221;10%|8%|10%|8%&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;ivypresto-h-r-ital||||||||&#8221; text_text_color=&#8221;#14315D&#8221; text_font_size=&#8221;40px&#8221; text_line_height=&#8221;1em&#8221; custom_margin=&#8221;||25px||false|false&#8221; text_font_size_tablet=&#8221;40px&#8221; text_font_size_phone=&#8221;40px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Emma Ira\u00eds Palomino Moreno<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;sequel-sans-body-r||||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;32px&#8221; text_letter_spacing=&#8221;-1px&#8221; custom_margin=&#8221;||50px||false|false&#8221; custom_margin_tablet=&#8221;||50px||false|false&#8221; custom_margin_phone=&#8221;||35px||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; text_font_size_tablet=&#8221;32px&#8221; text_font_size_phone=&#8221;30px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Associate<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;sequel-sans-body-r||||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;24px&#8221; text_letter_spacing=&#8221;-1px&#8221; text_line_height=&#8221;0.4em&#8221; custom_margin=&#8221;||15px||false|false&#8221; text_font_size_tablet=&#8221;24px&#8221; text_font_size_phone=&#8221;20px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"mailto:epalomino@fernandezespino.com\"><span style=\"font-weight: 400;\"><span style=\"color: #14315d;\">epalomino@fernandezespino.com<\/span><\/span><\/a><span style=\"font-weight: 400;\">\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">+52 656 688 75 00<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||||||&#8221; text_text_color=&#8221;#081631&#8243; text_font_size=&#8221;17px&#8221; text_line_height=&#8221;1.4em&#8221; header_font=&#8221;sf-pro-medium||||||||&#8221; header_text_color=&#8221;#454C5C&#8221; header_letter_spacing=&#8221;-1px&#8221; header_line_height=&#8221;1.7em&#8221; header_2_font=&#8221;sf-pro-medium||||||||&#8221; header_2_text_color=&#8221;#454C5C&#8221; header_2_font_size=&#8221;23px&#8221; header_2_letter_spacing=&#8221;-1px&#8221; header_5_font=&#8221;|600|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; text_orientation=&#8221;justified&#8221; custom_margin=&#8221;15px||||false|false&#8221; custom_margin_tablet=&#8221;15px||||false|false&#8221; custom_margin_phone=&#8221;40px||||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;||||false|false&#8221; text_font_size_tablet=&#8221;17px&#8221; text_font_size_phone=&#8221;16px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;25px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; header_2_text_color_tablet=&#8221;#454C5C&#8221; header_2_text_color_phone=&#8221;#454C5C&#8221; header_2_text_color_last_edited=&#8221;on|phone&#8221; header_2_font_size_tablet=&#8221;23px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span style=\"font-weight: 400;\">Emma is a member of our tax litigation team, she has more than 10 years of experience handling tax matters, where she has participated in a wide range of state and federal tax audits for both business and individuals. As a former collaborator of two of the <\/span><i><span style=\"font-weight: 400;\">Big Four<\/span><\/i><span style=\"font-weight: 400;\">, Emma has considerable experience in working and dealing with the tax authorities and judges of the tax courts at the federal level, which she uses to design actions that allow an optimal result in tax lawsuits at different stages, from audits to nullity lawsuits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><\/span><\/p>\n<p>Emma worked as a public defender in the Taxpayers\u2019 Defense Agency (<i>Procuradur\u00eda de la Defensa del Contribuyente <\/i>&#8211; PRODECON) during three years, where she gained considerable experience assisting taxpayers in a variety of legal proceedings before the various tax authorities and agencies, including tax audits, and matters related to income tax and VAT, customs, as well as tax compliance.<span style=\"font-weight: 400;\"><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><\/span><\/p>\n<h2 style=\"text-align: justify;\">Education<\/h2>\n<p><span style=\"font-weight: 400;\">Master in Tax Law, Universidad Aut\u00f3noma de Ciudad Ju\u00e1rez (UACJ), Ciudad Ju\u00e1rez, Chihuahua, M\u00e9xico, 2019.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Law Degree (J.D. equivalent), Universidad Aut\u00f3noma de Ciudad Ju\u00e1rez (UACJ), Ciudad Ju\u00e1rez, Chihuahua, M\u00e9xico, 2012.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: justify;\">Languages<\/h2>\n<p><span style=\"font-weight: 400;\"> Spanish<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; 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width_last_edited=&#8221;on|tablet&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_divider color=&#8221;#14315D&#8221; divider_weight=&#8221;1px&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;15px|||-180px|false|false&#8221; custom_margin_tablet=&#8221;0px|||0px|false|false&#8221; custom_margin_phone=&#8221;0px|||0px|false|false&#8221; custom_margin_last_edited=&#8221;on|tablet&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_4,1_4,1_4,1_4&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; width=&#8221;85%&#8221; max_width=&#8221;85%&#8221; custom_padding=&#8221;17px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h5>Navigation Map<\/h5>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Roboto||||||||&#8221; text_line_height=&#8221;0.5em&#8221; link_font=&#8221;Roboto|300|||||||&#8221; link_text_color=&#8221;rgba(91,91,91,0.9)&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;-15px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"https:\/\/fernandez-espino.com\/\">HOME<\/a><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; 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_module_preset=&#8221;default&#8221; text_font=&#8221;Roboto|300|||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;1.4em&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Blvd. Tom\u00e1s Fern\u00e1ndez #8592-3 Bosques de Senec\u00fa C.P. 32459 Ciudad Ju\u00e1rez, Chihuahua.<\/p>\n<p>Tel. +52 (656) 688 7500<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||20px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h5>Ciudad de M\u00e9xico, CDMX.<\/h5>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Roboto|300|||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;1.4em&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>C. Edgar Allan Poe #215 Col. Polanco C.P. 11550 Ciudad de M\u00e9xico, CDMX.<\/p>\n<p>Tel. +52 (55) 5545 2987<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||20px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h5>USA Mailing Address<\/h5>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Roboto|300|||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;1.4em&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>USA Mailing Address 3800 N. Mesa St. A-2, 357 El Paso, TX, USA, 79902.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;85%&#8221; max_width=&#8221;85%&#8221; custom_margin=&#8221;||||false|false&#8221; custom_margin_tablet=&#8221;||-50px||false|false&#8221; custom_margin_phone=&#8221;||-50px||false|false&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_divider color=&#8221;#14315D&#8221; divider_weight=&#8221;1px&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;23px||-13px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; disabled_on=&#8221;on|on|off&#8221; _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;85%&#8221; max_width=&#8221;85%&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Roboto|300|||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;15px&#8221; header_text_align=&#8221;left&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: left;\">2022 Fern\u00e1nez &#038; Espino. All Rights Reserved.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.20.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Roboto|300|||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;15px&#8221; link_font=&#8221;Roboto||||||||&#8221; link_text_color=&#8221;#454C5C&#8221; header_text_align=&#8221;left&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/fernandez-espino.com\/privacy-policy-2\/\">Privacy Policy<\/a>\u00a0 I\u00a0 <a href=\"https:\/\/fernandez-espino.com\/terms-of-use\/\">Terms of Use<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; 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background_color=&#8221;#EFEFEF&#8221; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_padding=&#8221;||20px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; width=&#8221;85%&#8221; max_width=&#8221;85%&#8221; custom_padding=&#8221;||10px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/fernandez-espino.com\/wp-content\/uploads\/2022\/10\/FE_Logo_Blue_01.png&#8221; title_text=&#8221;F&#038;E_Logo_Blue_01&#8243; _builder_version=&#8221;4.19.2&#8243; _module_preset=&#8221;default&#8221; width=&#8221;40%&#8221; width_tablet=&#8221;50%&#8221; width_phone=&#8221;49%&#8221; width_last_edited=&#8221;on|desktop&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_divider color=&#8221;#14315D&#8221; divider_weight=&#8221;1px&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; width=&#8221;85%&#8221; max_width=&#8221;85%&#8221; custom_padding=&#8221;5px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||20px|||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h5>Ciudad Ju\u00e1rez, Chih.<\/h5>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Roboto|300|||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;1.4em&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Blvd. Tom\u00e1s Fern\u00e1ndez #8592-3 Bosques de Senec\u00fa C.P. 32459 Ciudad Ju\u00e1rez, Chihuahua.<\/p>\n<p>Tel. +52 (656) 688 7500<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||20px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h5>Ciudad de M\u00e9xico, CDMX.<\/h5>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Roboto|300|||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;1.4em&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>C. Edgar Allan Poe #215 Col. Polanco C.P. 11550 Ciudad de M\u00e9xico, CDMX.<\/p>\n<p>Tel. +52 (55) 5545 2987<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||20px||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h5>USA Mailing Address<\/h5>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Roboto|300|||||||&#8221; text_text_color=&#8221;#454C5C&#8221; text_font_size=&#8221;15px&#8221; text_line_height=&#8221;1.4em&#8221; header_5_font=&#8221;sf-pro-medium|700|||||||&#8221; header_5_text_color=&#8221;#14315D&#8221; custom_margin=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>USA Mailing Address 3800 N. 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